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10 results for “section 68”+ Section 43Bclear

Sorted by relevance

Delhi471 Mumbai445 Kolkata203 Ahmedabad134 Chennai132 Bangalore122 Pune68 Jaipur68 Agra67 Hyderabad56 Raipur50 Visakhapatnam40 Cuttack31 Lucknow29 Cochin22 Chandigarh21 Indore17 Surat16 Nagpur11 Rajkot10 Guwahati10 Jodhpur8 Allahabad6 Varanasi6 Jabalpur5 SC3 Ranchi3 Karnataka3 Amritsar2 Dehradun2 Patna1

Key Topics

Disallowance10 Addition to Income10 Section 43B9 Section 408 Section 688 TDS8 Section 143(3)6 Penalty5 Section 1954 Section 37(1)

M/S NIHAL PROJECTS,KACHCHH vs. ITO WARD 2 , GANDHIDHAM

In the result, the appeal is allowed in the terms indicated above

ITA 929/RJT/2024[2017-18]Status: DisposedITAT Rajkot27 Oct 2025AY 2017-18

Section 115BSection 142(1)Section 143Section 143(2)Section 234ASection 274Section 43BSection 68

43B", "Section 2(24)(x)", "Section 36(1)(va)", "Section 68", "Section 115BBE", "Section 274", "Section

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. DCIT-ACIT CENT-2 RKT, RAJKOT

4

Section 143(2)3

In the result, appeal filed by the assessee, in ITA No

ITA 226/RJT/2024[2018-2019]Status: DisposedITAT Rajkot13 Feb 2025AY 2018-2019

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

68 SOT 403) Mumbai Trib., where it was held that -A perusal of Sec. 43B(f) shows that the Explanation to Sec. 43B referring to the 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. amendment of the word any sum payable is applicable only for clause (a) of Sec. 43B which means that

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 , RAJKOT vs. ADITYA BIRLA GLOBAL TRADING(INDIA) PVT.LTD. (SWISS SINGAPORE INDIA PVT. LTD.), GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

ITA 284/RJT/2024[2016-17]Status: DisposedITAT Rajkot13 Feb 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

68 SOT 403) Mumbai Trib., where it was held that -A perusal of Sec. 43B(f) shows that the Explanation to Sec. 43B referring to the 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. amendment of the word any sum payable is applicable only for clause (a) of Sec. 43B which means that

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, GANDHIHDAM, GANDHIDHAM, GUJARAT

In the result, appeal filed by the assessee, in ITA No

ITA 225/RJT/2024[2015-2016]Status: DisposedITAT Rajkot13 Feb 2025AY 2015-2016

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

68 SOT 403) Mumbai Trib., where it was held that -A perusal of Sec. 43B(f) shows that the Explanation to Sec. 43B referring to the 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. amendment of the word any sum payable is applicable only for clause (a) of Sec. 43B which means that

DCIT, CENTRAL CIRCLE 2, RAJKOT vs. ADITYA BIRLA GLOBAL TRADING (INDIA) PVT. LTD. (SWISS SINGAPORE INDIA PVT. LTD., GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

ITA 353/RJT/2024[2017-18]Status: DisposedITAT Rajkot13 Feb 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

68 SOT 403) Mumbai Trib., where it was held that -A perusal of Sec. 43B(f) shows that the Explanation to Sec. 43B referring to the 128- ITA Nos. 284, 353, 225 & 226/RJT/2024 Aditya Birla Global Trading (India) Pvt. Ltd. amendment of the word any sum payable is applicable only for clause (a) of Sec. 43B which means that

THE ITO, WARD-1 (2) (2),, RAJKOT-GUJARAT vs. M/S SRV METALS PRIVATE LIMITED, RAJKOT-GUJARAT

In the result, appeal filed by the Revenue is allowed for statistical purpose

ITA 428/RJT/2015[2009-10]Status: DisposedITAT Rajkot15 Feb 2023AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

For Appellant: NoneFor Respondent: Shri B.D. Gupta, Sr. DR

Section 10BSection 142(1)Section 143(3)Section 40Section 43BSection 68

68 of the Act, disallowance under Section 43B of the Act, disallowance under Section 40(a)(ia) of the Act, disallowance

THE ACIT, CIRCLE-2,, JAMNAGAR vs. M/S HIRAVATI MARINE PRODUCTS (P) LTD.,, PORBANDAR

In the result, the appeal of the revenue is partly allowed for statistical purposes

ITA 947/RJT/2010[2007-08]Status: DisposedITAT Rajkot05 Mar 2019AY 2007-08

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

For Appellant: Shri Ankit Gokani, A.RFor Respondent: Shri Praveen Verma, Sr.D.R

68,148/- being the disallowance on account of delay in payments made to the employer as well as employee’s contribution to provident fund. 13.1 The assessee in the year under consideration has claimed a deduction for the employees and employer contribution to provident fund amounting to Rs. 3,72,841/- and Rs. 3,95,307/- only which was paid

HIRAVATI MARINE PRODUCTS PVT. LTD.,,PORBANDAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-2,, JAMNAGAR

In the result, the appeal of the revenue is partly allowed for statistical purposes

ITA 306/RJT/2013[2008-09]Status: DisposedITAT Rajkot05 Mar 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed"नधा"रण वष"/Asstt. Year:2007-2008 Addl. Commissioner Of Hiravati Marine Products Pvt. Income Tax, Vs Ltd. Range-2, Porbandar, Jamnagar. Pan No: Aabch2110C "नधा"रण वष"/Asstt. Year:2008-2009

For Appellant: Shri Ankit Gokani, A.RFor Respondent: Shri Praveen Verma, Sr.D.R

68,148/- being the disallowance on account of delay in payments made to the employer as well as employee’s contribution to provident fund. 13.1 The assessee in the year under consideration has claimed a deduction for the employees and employer contribution to provident fund amounting to Rs. 3,72,841/- and Rs. 3,95,307/- only which was paid

THE DY. COMMR. OF INCOME TAX, CIR.-1(2), RAJKOT-GUJARAT vs. M/S EAGLE MOTORS PVT. LTD.,, RAJKOT-GUJARAT

Appeal of the Revenue is dismissed

ITA 78/RJT/2016[2012-13]Status: DisposedITAT Rajkot12 Oct 2022AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Shramdeep Sinha, CIT D.RFor Respondent: None

Section 14ASection 40Section 43B

68,54,079/- was disallowed and added to the total income of the assessee under Section 43B. Further, the Assessing

THE ACIT GANDHIDHAM CIRCLE, GANDHIDHAM vs. SOFTEL MACHINES LIMITED , GANDHIDHAM ( KUTCH)

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 175/RJT/2023[2016-17]Status: DisposedITAT Rajkot30 Sept 2025AY 2016-17

Bench: DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA (Judicial Member)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Sanjay Pungalia, Ld. CIT-DR

Section 143(3)Section 250Section 43BSection 68

Section 250 of the Income Tax Act (hereinafter referred to as “the Act”) vide order dated 29/03/2023, which in turn arises out of an order passed by the Assessing Officer dated 20/12/2018 u/s 143(3) of the Income Tax Act, 1961. 2. Grounds of appeal raised the Revenue reads as under: “1. The Ld.CIT(A) has erred